Exercise 22-5 Manufacturing: Direct labor budget LO P1 The production budget for Manner Company shows units to be produced as follows: July, 660; August, 720; and September, 580. Each unit produced requires two hours of direct labor. The direct labor rate is currently $16 per hour but is predicted to be $16.75 per hour in September Prepare a direct labor budget for the months July, August, and September MANNER COMPANY Direct Labor Budget For July, August, and September July August 660 720 September Budgeted production (units) 580 units Total labor hours needed Budgeted direct labor cost